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X Excerpts From Internal Revenue Code rzi Siius DYRbptrTV Sub1eR To Lien For MOMS Of Secretary received written Information tin me maam .. $Kretaryi puapraphs! II and (41 property Shan be deemed to he slfuated prescribed n fegulahons Issued by the -s (Al Real Roperty in the case of real properly. at Its ac teSidence.IlaroOt Ke concerning a change In thetaxpaytl $ -- -SEC. 6321. Lien For Taxes. physical "cation, or col hen is also filed In .0 dance with subseclionitlin M any person liable to Day any tan neglects or reluses to fill Personal Property in the case of personal property. the Ihe Slate to which Such, reStde= Is located .. tin. same alter d MY demand. Ine amount uncludmq any mler. whether tangible or Intangible at fire •esldence of - arL adAd"nal amount addmon to tai. ......... ble penalty taxpayer at the time the notice of lien Is filed (31 ffgttired. Refliing � Period. — In the cael ` ' er with any cfri l +Urs aderue in addition theretof For purDOSes of panpnpn R >181 Ihe restdenceot a corporation of arr notice oTfien the term - ^required telling period" means• MQN be a hen m Ipvdr M the Untied States upon all property jjW i of t or partnership shall °e deemed to he me °face at which the p) Ihe one year period ending 30 days alter the aMeation _ and rights to proptrir: whither reel or personal belonging Pllacipal eiewbvt'o11¢e of me business R IOCatld and iht- of 6 bleats after the Bate of tM assessment of the tai. and to such person resmence of a taxpayer. whose residence is without ml Unit IS) The one-year period ending with the expiration of 6 years 3 .�.r - Sec. 6322. Period Of Lien. slates shalt be deemed to oil m the District at Columbia 131 Form - The form and content of Ine nonce alter the close of the preceding required renting period for _. IIMtiS anWlllr flak:i3 spKltically Intl by taw ine hen ' referred ro IP. subsection -tai shall be preicr,bed,by the. <. - r such rtegn of bert _. impostd by sechan 6321 shall arise at the time the assessment Secretary Such notice shall be valid notwithstanding any Sec. 6325. Release Of Lien Or is made and shalt continue until the nabdlly lot the amount so other plovtslon or law regardmq me Lorin or content of a Discharge Of Property. issfSflO fora ludgmenl against the taxpayer ansmg out of nonce of hen tat RliaiE Of lien, Subject 10 such such liabilnyl ,s satisfied or becomes unenforceable by reason of lapse of time Note: See section 6323(b) for exceptions to a 1egUtabons as the Secretary may prescribe. The Secrttaryshall valid notice of lien imposed by section 6321 with ssue a certificate of release of any hen imposed with respect to Sec. 6323. Validity and Priority Against wncfernalrevenue tax not fatenhan30 days after the day on Certain Persons. respectto: 1. Securities n -, Liability Satisfied or unenforceable The Secretary Purehater's, Holders Of &whit In- 2. Motor vehicles finds that the liability for the amount assessed. together with all I&) tereats. MKM#tita Usners. And Judgteent 3. Personal property purchased at retail imetest in respect thereot. has been fully satisfied or has 4. Personal property purchased in casual sale become legally unenforceable or The hen rm lea Creditors. — posed by secuon 6721 shalt 5 personal property subjected IP possessory Ilea pd ry Tat n npt be vend as agamst anor purchase holder of a secuidr 6. Restpropertytaxandspecialassessmentliens accepted by him A bon. the payment is conditioned upon the payment of Oy lime that is +lied ,mechanic s fil for of judgment hen creditor until notice subject to a s Reside Niata with the amount assessed together wdh all interest m respect the amount seed thtrtol watch meets the regWrimenis of subseclmn (t) has anI ov eats lien for certain repairs and imptovemenis n repairs thereof. the nine prescribed by taw (including any been hied by me secreuty 8 Attorney's liens with extension 01 sucn Gmei dntl Inert is m accordance with sccn of S Filing Notice; Faiflll.— 9 Certain insurance contracts egWrements relating to terms.cOr,dillonS. and form of the bond tat Place For g 10 Passbook loans and suretrn tamon, to may be specified by Such repuaN"m. 11) Race for Feline . the notice referred I. in sub Sec. 6103. Confidentiality and Dis Sectors ta) Shall be tried g, Refiiing Of Notice. — fol pvrpoie +ill +ill. 'A) under stale Lows section closure of Returns and Return In- - 4 Real Vropwiy in the case Pt real property m one ill General Rule. — uruesg nol,ce of lien Kretiled,n formation. plhtl wllhlp ine State rorlht CPVnly or piaer gOVlrmll101Jl Dresuibed m paragfalih .21 during the tegu ted - subdiv atom, as designated by the laws Dt such State. m the manner •e6hng per ad such notice of hen shalt be treated asided on the W Oi=eia trt''81 Certain Returns and which Ine property subject to nit lien is situated. and Ha a on wnicn v s Inediin accordance wah 1D1rCIion :tit aee1 Return Information Fair lax Administration 4 up perjenN .ROpeny n the case of personal Ine eapifaeon lit such rel,lInq perw° Purpstet. - properly robe, he, tangrWe of mlanglolt ,n one office w+IMA IM Sea" tN the county . of differ gpvermmenlal f2t Place For Filing. — 4 nonce of lien relifM Subdivision) -as designated Py the taws of such state during ine ilgu,•ed telling period shall be eiteclve only (2) Disclosure or amo:mi of outstanding lien - if a notice of in which the properly subject to the stn is Situated At I lien has been fired pu'rsuan! to section 6323m the amount of the Or Such notice of ben 6 fielded ,n Ine office in whim the outstanding Obligation serut[d by sucn lien may oil disclosed to iel.Nhln Clerk 01 District Court in Ihe cflc! of iM! clert of pripl all or lien was tried am) any person who furnishes satisfactory wriltin lvMenee thal lie like unded States district Court 101 The IudtUil o isiml n waKh III In The cast of teal properly the tact of telling IS has a right in The property subject to such Iron or Int"ds to iM property subject to lien is situated whentve, IN Slate has tnteieo and recorded in an and[• Ib the exl,ru ilQuilyd by obrain a r,gnl in such 01.0111y - net by taw MSrQnallO OM OhICl wniCn mNli thelpuuMwnTSOI suPSe[hnn Ili: 141 and .- Suhpa,ag rape IS! 0, iS; ni any case in whtrh go days of mote pilot Id The dare SC: With Recnldel of Ott05 b ine Dislt,ct Of Columbia to pl a r. ja,nq of noticri of lien under ruhoafagraph (F), floe Ihe Orfice of the Recorder of Deeds If In* D -S1„[ 1 Ot C.OiuT.bq d Ine.. plopettr suojecl 10 the lien is 1,luate0 in the Disit,ci Pt ColumPia X